Decree No. 3 / 2008 Coll.

Decree on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended, (Valuation Order)

Valid Effective from 01.02.2008
3
DECLARATION
of 3 January 2008
on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended,
The Ministry of Finance pursuant to § 33 (1) of Act No 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, hereinafter referred to as "the Act ', provides:

ČÁST PRVNÍ

BASIC PROVISIONS
§ 1
Subject matter
This decree sets out prices, coefficients, increases and reductions in prices and procedures for applying methods of valuation of cases, rights, other assets and services.
§ 2
Definition of terms
For the purposes of this decree:
(a) a hall of one or more floors in which the sum of the individual open spaces defined by vertical structures, floors and the lower face of ceiling or roof structures, of each space of 400 m3 or more, is more than two thirds of the built-up space; vertical structures defining internal open spaces shall not be considered as internal stand-alone support elements, such as, in particular, pillars and pillars, and vertical structures below a height of 1,7 m; the built-in area of the hall shall be at least 150 m2;
(b) by secondary construction, a building consisting of an accessory (1) to the construction of the main or complementary use of the land, the built area of which does not exceed 100 m2; side construction is not a garage and garden cabin,
(c) the age of the construction of the number of years elapsed since the year in which the decision on approval, approval or use started following notification to the construction authority (2), until the year for which the valuation is made. In cases where the construction was used earlier, the age shall be calculated from the year in which the construction was clearly started. If the age of the construction cannot be ascertained in this way, it shall be calculated from the year ascertained from another document and, if neither is available, shall be estimated,
d) construction for family recreation
1. a holiday cabin with a built-in space of not more than 360 m3 and a built-up area of not more than 80 m2, including veranda, entrances and floor-covered terraces; may be underglued and have a maximum of one above ground floor and attic,
2. a garden cottage with a built-in space of not more than 110 m3 and a built-up area of not more than 25 m2, including veranda, entrances and floor-covered terraces; may be underglued and have a maximum of one above ground floor and attic,
3. a holiday home in the built-up territory of the municipality with a built-up area of not more than 80 m2, including veranda, entrances and floor-covered terraces; may have a maximum of two floors above ground, or one floor above ground and an attic and one floor below ground,
4. a holiday cottage, which is a building where the original purpose of the construction was changed into a building for family recreation,
(e) a functional total of real estate consisting of real estate, land built by such construction and associated one or more of the land used together, generally under a common fencing or, where appropriate, their functional link to a given territorial decision (3), a building permit (3) or a housebuilding decision (3). There may be several built-up plots in the functional unit,
(f) the land of the water area of the land with a waterworks (4), excluding the land of the pond and small water tanks, and the land registered in the land register in the type of the land of the water platform (5), on which the watercourse is situated, the water tank not previously mentioned and the contaminated area,
(g) an artificial water tank designed primarily for fish farming, with a natural day and the technical equipment necessary to regulate the water level;
(h) a small water tank with an artificially created tank with a volume of up to 2 million m3 at the level of the controllable space, having a maximum depth of 9 m, measured at a fixed bottom and a 100-year flow rate in the dam profile of up to 60 m3 / s or in the case of artificial water supply tanks, shall not exceed the sum of the 100-year flow from the water tank itself and the capacity of the feeder;
(i) the number of inhabitants of the municipality at the date of the valuation of the population according to the state published by the Czech Statistical Office in the Small Lexicon of the Municipality of the Czech Republic, which is current in the period beginning on the first day of the second month after its issue. The first month shall be deemed to be the month following the date of issue. When the territorial structure is changed at the valuation date, it is based on the population of the municipality current at the valuation date,
(j) forest vegetation of trees or trees and bushes of forest trees which are on land intended for the performance of forest functions;
(k) non-forest crops of ornamental, fruit and other trees and shrubs, including forest trees, which also perform functions other than those growing on land intended for the performance of forest functions, in particular as greenery in buildings and open landscapes, accompanying watercourses, including shore crops and accompanying greenery of roads.

ČÁST DRUHÁ

VALUATION OF BUILDINGS AND HOUSE

HLAVA I

VALIDATION OF THE CONSTRUCTION OF COSTS
§ 3
Building and hall
(1) As a building and a hall, a building which cannot be classified according to the purpose of its use as one of the structures valued under § 4 to 11 is valued.
(2) The price of the building and the hall shall be determined by multiplying the number of m3 of occupied space, as determined in the manner set out in Annex No 1, by the basic price per m3 determined according to the purpose of use and adjusted in accordance with paragraph 3.
(3) The basic price of the building and hall listed in Annexes 2 and 3 is multiplied by the coefficients K1 to K5, Ki and Kp according to the formula
ZCU = ZC × K1 × K2 × K3 × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZCzákladní cena podle přílohy č. 2 nebo č. 3,
K1koeficient přepočtu základní ceny podle druhu konstrukce uvedený v příloze č. 4,
K2koeficient přepočtu základní ceny podle velikosti průměrné zastavěné plochy podlaží v objektu, popřípadě samostatně oceňované části, se vypočte podle vzorce
K2 = 0,92 + 6,60PZP,
where
0,92 and 6,60 are constants,
PZPprůměrná zastavěná plocha v m2,
K3koeficient přepočtu základní ceny podle průměrné výšky podlaží v objektu, popřípadě samostatně oceňované části podle vzorce
K3 = 2,10v + 0,30 for buildings,
K3 = 2,80v + 0,30 for halls but not less than 0,60,
where
vprůměrná výška podlaží v metrech,
2,10; 2,80; 0,30 and 0,60 are constants,
K4koeficient vybavení stavby se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení, uvedených v příloze č. 15 v tabulce č. 1 pro budovy a v tabulce č. 2 pro haly, s nadstandardním vybavením, snížený o součet objemových podílů konstrukcí a vybavení s podstandardním vybavením zjištěných z uvedených tabulek.
Furthermore,
(a) if the design which is present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (a) of this Annex. The percentage found shall be multiplied by 1,852 and added to the sum of the volumes; the amount of other volume shares does not change;
(b) if it is in construction, the cost of the acquisition of which is more than twice the cost of the standard design referred to in Annex 2 or Annex 3, the volume of the design corresponding to the standard design as in the case of the design missing pursuant to (c) shall be deducted and the new volume shall be determined for it in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 shall be limited by the range from 0,80 to 1,20, which may be exceeded only exceptionally on the basis of evidence of justification, namely photo documentation, enumeration and detailed description of individual structures and equipment with substandard or superstandard design;
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
(4) The underground building and the underground hall are valued in accordance with Section 17.
§ 4
Engineering and special ground construction
The price of the civil engineering and special ground construction, other than the construction of a pond and a small water tank valued in accordance with Paragraph 14 (1), shall be determined by multiplying the number of the relevant unit of measurement, which is m3, m2, m, piece or hectare, by the basic price set out in Annex 5 and multiplied by the coefficients K5 of Annex 14, Ki of Annex 38 and Kp of Annex 39.
§ 5
Family house, holiday cottage and holiday home
(1) The price of a family home (6), a holiday cottage or a holiday home whose occupied area is more than 1 100 m3 or which belongs to the original agricultural estate or whose indexed average price is not listed in Annex 20a, Table 1, and the price of a built-up family house, holiday cottage or holiday home shall be determined by multiplying the number of m3 of the occupied area, as determined in the manner set out in Annex 1, by the basic price set out in Annex 6, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the family house, holiday homes and holiday homes listed in Annex 6 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZCzákladní cena podle přílohy č. 6,
K4koeficient vybavení stavby se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení, uvedených v příloze č. 15 v tabulce č. 3, s nadstandardním vybavením, snížený o součet podílů konstrukcí a vybavení s podstandardním vybavením.
Furthermore,
(a) if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (b) of this Annex; the percentage recorded shall be multiplied by a coefficient of 1,852 and added to the sum of the volumes, the amount of the other volumes,
(b) if it is in the construction of a structure the cost of which is more than twice the cost of the standard design as set out in Annex 6, its volume content corresponding to the standard design as in the case of the design missing pursuant to (c) shall be deducted and the new volume shall be determined in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of a proven justification, namely photo-documentation, enumeration and a detailed description of individual structures and equipment with substandard or superstandard design.
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
(3) If a family house is used for other purposes than housing, to an extent that does not alter the nature of its use, the whole building will be valued as a family house. If there is a change in the nature of the use, the construction shall be valued in accordance with Section 3.
(4) The downstream economic parts, whether operationally or constructively linked to the residential part, shall be valued on the basis of the actual purpose of the use separately, the residential part, if it meets the criteria of the family house, being valued in accordance with § 5. The coefficients K1 to K4 for the economic part shall be determined separately, independently of the residential part. The built-in area of the economic part is not included in the built-in area of the family house.
(5) The valuation of holiday homes and holiday homes, where part of them serve other purposes, shall be treated mutatis mutandis in accordance with paragraphs 3 and 4.
§ 6
Holiday cottage and garden cottage
(1) The price of holiday cabins and gardening cabins whose indexed average prices are not listed in Annex 20 and the price of the built-up holiday cabins and gardening cabins shall be determined by multiplying the number of m3 of occupied space, as determined in Annex 1, by the basic price specified in Annex 7, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the holiday cottage and garden chalets listed in Annex 7 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZCzákladní cena podle přílohy č. 7,
K4koeficient vybavení stavby se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení, uvedených v příloze č. 15 v tabulce č. 4, s nadstandardním vybavením, snížený o součet podílů konstrukcí a vybavení s podstandardním vybavením.
Furthermore,
(a) if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (b) of this Annex; the percentage recorded shall be multiplied by a coefficient of 1,852 and added to the sum of the volumes, the amount of the other volumes,
(b) if it is in the construction of a structure, the cost of the acquisition of which is more than twice the cost of the standard design referred to in Annex 7, the volume of the structure corresponding to the standard design as in the case of the design missing pursuant to (c) shall be deducted and the new volume shall be determined in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of a proven justification, namely photo-documentation, enumeration and a detailed description of individual structures and equipment with substandard or superstandard design.
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
§ 7
Side construction
(1) The price of the secondary construction, other than that of the building accessories valued in a comparative manner and included in the price, shall be determined by multiplying the number of m3 of enclosed space, as determined in Annex 1, by the basic price specified in Annex 8, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The base price of the secondary construction referred to in Annex 8 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZCzákladní cena podle přílohy č. 8,
K4koeficient vybavení stavby se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení, uvedených v příloze č. 15 v tabulce č. 5, s nadstandardním vybavením, snížený o součet podílů konstrukcí a vybavení s podstandardním vybavením.
Furthermore,
(a) if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (b) of this Annex; the percentage recorded shall be multiplied by a coefficient of 1,852 and added to the sum of the volumes, the amount of the other volumes,
(b) if it is in the construction of a structure the cost of acquisition of which is more than twice the cost of the standard design referred to in Annex 8, the volume of the design corresponding to the standard design shall be deducted as in the case of the design missing pursuant to (c) and the new volume shall be determined for it in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of a proven justification, namely photo-documentation, enumeration and a detailed description of individual structures and equipment with substandard or superstandard design.
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
§ 8
Garage
(1) The price of a separate or multi-storey, single-storey or double-storey garage, consisting of accessories (1) of another structure not valued in a comparative manner, or a built-up garage, shall be determined by multiplying the number of m3 of enclosed space, as determined in Annex 1, by the basic price specified in Annex 9, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the garage listed in Annex 9 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZCzákladní cena podle přílohy č. 9,
K4koeficient vybavení stavby se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení, uvedených v příloze č. 15 v tabulce č. 6 s nadstandardním vybavením, snížený o součet podílů konstrukcí a vybavení s podstandardním vybavením.
Furthermore,
(a) if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (b) of this Annex; the percentage recorded shall be multiplied by a coefficient of 1,852 and added to the sum of the volumes, the amount of the other volumes,
(b) if it is in the construction of a structure the cost of which is more than twice the cost of the standard design as set out in Annex 9, the volume of the structure corresponding to the standard design as in the case of the design missing pursuant to (c) shall be deducted and the new volume shall be determined in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of a proven justification, namely photo-documentation, enumeration and a detailed description of individual structures and equipment with substandard or superstandard design.
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
(3) If the built-up area of the building, not divided by partitions, exceeds 100 m2 or the construction has more than two floors, the price of the garage shall be determined in accordance with Section 3.
§ 9
Well
(1) The price of the well is determined by multiplying the number of meters of depth of the well by the price given in Annex 10 and adding the price of the accessories. The price thus calculated shall be multiplied by the coefficients K5 of Annex 14, Ki of Annex 38 and Kp of Annex 39.
(2) The impacted well is measured as a drill well with an internal diameter of up to 150 mm.
(3) A drill well with an internal diameter above 500 mm is to be measured as a well of soccer.
(4) The price of a well which is not permanently serving its purpose for the loss of water or any other material defect shall be 20% of the price established in accordance with paragraph 1 for the well dug, the price of the well being drilled or impacted shall be zero.
§ 10
Outdoor treatment
(1) The price of the outdoor treatment, other than that of the construction accessories valued in a comparative manner and included in the price, shall be determined by multiplying the number of units of measurement by the basic price shown in Annex 11 or Annex 5 respectively and multiplying by the coefficients K5 of Annex 14, Ki of Annex 38 and Kp of Annex 39. Where the actual design of the outdoor treatment does not correspond to the method of implementation set out in Annex 11 or Annex 5, as the case may be, the basic price shall be adjusted mutatis mutandis to the deviation and the coefficients K5 shall be multiplied by the coefficients K5 of Annex 14, Ki of Annex 38 and Kp of Annex 39.
(2) The price of the externalities listed in Annex 11 on the land in a functional unit with a construction valued in accordance with § 3 of type J, K of Annex No 2 or § 5, if they are jointly used or are related to such buildings, shall be determined in accordance with paragraph 1 or, with the exception of items 2.5, 2.7, 15, 19, 21, 23 of Annex No 11, in a simplified manner of between 2,0 and 3,5% of the determined building price valued in accordance with § 3 of type J, K of Annex No 2 or 3,5 to 5,0 of the determined building price valued in accordance with § 5, or, where applicable, the sum of the observed building prices and the determined building prices valued in accordance with § 7 and 8, provided that such buildings are related thereto.
(3) The price of the outdoor treatment not listed in Annex 5 or Annex 11 shall be determined on the basis of the cost of acquisition at the time of valuation and adjusted by the coefficient Kp of Annex 39.
§ 11
Cemetery and cemetery facilities
The price of each part of the cemetery shall be determined by multiplying the number of units of measurement by the basic price set out in Annex 12. The price of the whole building shall be determined as the sum of the prices of its individual parts, plus the price of the installation and the price of the cemetery, multiplied by the coefficients K5 of Annex 14, Ki of Annex 38 and Kp of Annex 39.
§ 12
Cultural monument
The price of the building, which is a cultural lands7), is determined according to Sections 3 to 11, Sections 14 and 17.
§ 13
Apartment and non-residential space
(1) The price of an apartment in buildings not listed in Annex 2 under type J, K or a built-up apartment and the price of a non-residential space that is owned by the Law on Housing (8), its equipment and accessories (1), including a share of the common parts of the house (9) and their equipment that are part of the building shall be recorded as a proportion of the construction price:
(a) in the case of a family house, by multiplying the number of m2 of the floor area of the valued flat or non-residential space, as determined in accordance with Annex 1, by the basic price per m2 determined in accordance with Annex 6, adjusted in accordance with paragraph 2;
(b) in other cases, by multiplying the number of m2 of floor area, determined in the manner specified in Annex 1, by the basic price per m2 determined according to the type of construction in Annexes 2 and 3 and adjusted in accordance with paragraph 2.
(2) The basic price of the apartment or non-residential space listed in Annexes 2, 3 and 6 is multiplied by the coefficients K1, K4, K5, Ki and Kp according to the formula
ZCU = ZC × K1 × K4 × K5 × Ki × Kp,
where
ZCUzákladní cena upravená,
ZC základní cena podle přílohy č. 2, 3 nebo 6,
K1koeficient přepočtu základní ceny podle druhu konstrukce uvedený v příloze č. 4.
For an apartment or non-residential space in a family house, the coefficient K1 = 1,000 shall be applied,
K4koeficient vybavení stavby a oceňovaného bytu nebo nebytového prostoru (položky č. 7, 10, 12 až 17, 19 až 26 přílohy č. 6 podle typu stavby u bytů v rodinných domech nebo položky č. 7, 9, 11, 13, 14, 15, 18 až 23, 25, 26 příloh č. 2 a 3 podle typu stavby v ostatních případech se posuzují podle vybavení bytu nebo nebytového prostoru, ostatní položky se posuzují ve vztahu k vybavení stavby) se vypočte podle vzorce
K4 = 1 + (0,54 x n),
where
1 and 0,54 are constants,
nsoučet objemových podílů konstrukcí a vybavení uvedených v příloze č. 15 v tabulkách č. 1 až 3, s nadstandardním vybavením, snížený o součet objemových podílů konstrukcí a vybavení s podstandardním vybavením zjištěných z uvedených tabulek.
Furthermore,
(a) if the design present in the construction site is not listed in the list of structures and equipment in the relevant table of Annex 15, its volume shall be determined in accordance with point 8 (c) of this Annex; the percentage recorded shall be multiplied by a coefficient of 1,852 and added to the sum of the volumes, the amount of the other volumes,
(b) where it is in construction, the cost of the acquisition of which is more than twice the cost of the standard design in accordance with Annexes 2, 3 and 6, the volume of the design corresponding to the standard design as in the case of the design missing pursuant to (c) shall be deducted and the new volume shall be determined in accordance with the procedure referred to in (a);
(c) if the construction of the structure referred to in the relevant table of Annex 15 is missing, its volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20 which can only be exceeded on the basis of conclusive justification;
K5koeficient polohový podle přílohy č. 14,
Kikoeficient změny cen staveb podle přílohy č. 38, vztažený k cenové úrovni roku 1994,
Kpkoeficient prodejnosti uvedený v příloze č. 39.
(3) The price of building accessories which are not part of the building, such as outdoor treatment, well and secondary construction serving exclusively common use, is calculated in accordance with the relevant provisions of the Decree for the purposes of the evaluation of the apartment or non-residential space and the price of the apartment or non-residential space is added in proportion to the size of the co-ownership interest in the common parts of the house.
§ 14
Pond, small water tank and other water works
(1) The cost of the construction of the pond (10) and the small water tank is determined by the amount of costs to be incurred for their acquisition at the site of the buildings and on the date of their valuation. These costs shall be multiplied by the coefficients KR1 to KR8, Ki and Kp according to the formulae referred to in points (a) and (b). The method of calculating the price of the construction, the characteristics and the value of the factors KR1 to KR8 are set out in Annex 13, the coefficient Ki in Annex 38 and the coefficient Kp in Annex 39:
(a) for an intensive pond of fish and aquatic poultry (hereinafter referred to as "breeding pond")
CSCHR = CS × KR1 × KR2 × KR3 × KR4 × KR5 × KR6 × KR7 × KR8 × Ki × Kp,
where
CSChRcena stavby chovného rybníku,
CSsoučet základních cen jednotlivých stavebních částí chovného rybníku,
KR1koeficient opotřebení,
KR2koeficient vodohospodářského významu,
KR3koeficient zásobení vodou,
KR4koeficient produkčního objemu,
KR5koeficient začlenění do soustav,
KR6koeficienet přístupnosti,
KR7koeficient zabahnění,
KR8koeficient kontaminace,
Kikoeficient změn cen staveb,
Kpkoeficient prodejnosti,
b) for other ponds and small water tank
CSOR = CS × KR1 × KR2 × Ki × Kp,
CSMVN = CS × KR1 × KR2 × Ki × Kp,
where
CSORcena stavby ostatního rybníku,
CSMVNcena stavby malé vodní nádrže.
(2) The price of the construction of the waterworks (4) not mentioned in paragraph 1 shall be determined in accordance with § 4.
§ 15
Built-in construction
(1) The price of the built-in construction shall be determined in accordance with the provisions of Part Two, Title 1, on the basis of the project documentation verified by the construction office, and, if the project documentation is not, according to the expected state of the construction after completion of the construction and shall be reduced by the shares of missing and unfinished structures, as set out in Annex 15. For constructions not listed in Annex 15, the amount of the shares of unfinished structures shall be determined by an expert estimate.
(2) The flat or non-residential space, or parts thereof, which arise or change at the expense of the common parts of the house on the basis of a construction contract (10a), shall be considered to have been built-up in terms of valuation. Their price shall be established in accordance with the provisions of Part Two, Title 1, on the basis of their actual status, taking into account the state of the project documentation verified by the construction office. If the project documentation is not available, it shall be based on the expected state after completion. The price shall be reduced by the shares of missing and unfinished structures, taking into account the degree of construction.
§ 16
Construction intended for disposal

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Regulation Information

CitationDecree No. 3 / 2008 Coll., on the implementation of certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws, as amended, (Valuation Order)
Regulation Type-
Author-
CollectionCode of Laws
Date of Promulgation21.01.2008
Effective from01.02.2008
Effective until-
Status Valid
The regulation text is for informational purposes only.
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